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| Product ID: | 9780190319311 |
| Product Form: | Paperback / softback |
| Country of Manufacture: | AU |
| Title: | Taxing Multinationals |
| Subtitle: | Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7 |
| Authors: | Author: Ann Kayis-Kumar |
| Page Count: | 260 |
| Subjects: | Public finance and taxation, Taxation, Financial services law and regulation, Law of torts, damages and compensation, Financial services law & regulation, Torts / Delicts, Australia |
| Description: | Part of the Australasian Tax Teachers'' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the ''disease'' and thin capitalisation as merely the ''symptom''. The overarching question guiding this book is whether, given the opportunity to start over, the tax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this ''disease''. One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules. Despite their prevalence, it is unclear whether thin capitalisation rules: (1) attain tax neutrality (specifically, do these rules mitigate the tax-induced cross-border debt bias); and, (2) are effective in both theory and practice. Taxing Multinationals approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the ''disease'' and thin capitalisation as merely the ''symptom''. The overarching question guiding this book is whether, given the opportunity to start over, the tax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this ''disease''. Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deduction is the seventh volume in the Australasian Tax Teachers'' Association (ATTA) Doctoral Series. |
| Imprint Name: | OUP Australia and New Zealand |
| Publisher Name: | Oxford University Press Australia |
| Country of Publication: | GB |
| Publishing Date: | 2019-03-20 |
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